LITTLETON, Judge.
The plaintiff sues to recover $1,461.32, with interest thereon. This sum represents interest alleged to have been erroneously collected under section 292(b) of the Internal Revenue Code, 26 U.S.C. § 292(b), on an income tax deficiency arising out of the operation of section 722 of the Code, 26 U.S.C. § 722. The facts have been stipulated by the parties and may be summarized as follows:
The plaintiff's income and excess profits tax...
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